Deprecated function: Constant PDO::MYSQL_ATTR_USE_BUFFERED_QUERY is deprecated since 8.5, use Pdo\Mysql::ATTR_USE_BUFFERED_QUERY instead in Drupal\mysql\Driver\Database\mysql\Connection::open() (line 140 of core/modules/mysql/src/Driver/Database/mysql/Connection.php).
Drupal\mysql\Driver\Database\mysql\Connection::open() (Line: 460)
Drupal\Core\Database\Database::openConnection() (Line: 191)
Drupal\Core\Database\Database::getConnection()
call_user_func_array() (Line: 77)
Drupal\Component\DependencyInjection\PhpArrayContainer->createService() (Line: 179)
Drupal\Component\DependencyInjection\Container->get() (Line: 226)
Drupal\Component\DependencyInjection\PhpArrayContainer->resolveServicesAndParameters() (Line: 60)
Drupal\Component\DependencyInjection\PhpArrayContainer->createService() (Line: 179)
Drupal\Component\DependencyInjection\Container->get() (Line: 576)
Drupal\Core\DrupalKernel->getCachedContainerDefinition() (Line: 966)
Drupal\Core\DrupalKernel->initializeContainer() (Line: 515)
Drupal\Core\DrupalKernel->boot() (Line: 739)
Drupal\Core\DrupalKernel->handle() (Line: 19)
Deprecated function: Constant PDO::MYSQL_ATTR_FOUND_ROWS is deprecated since 8.5, use Pdo\Mysql::ATTR_FOUND_ROWS instead in Drupal\mysql\Driver\Database\mysql\Connection::open() (line 144 of core/modules/mysql/src/Driver/Database/mysql/Connection.php).
Drupal\mysql\Driver\Database\mysql\Connection::open() (Line: 460)
Drupal\Core\Database\Database::openConnection() (Line: 191)
Drupal\Core\Database\Database::getConnection()
call_user_func_array() (Line: 77)
Drupal\Component\DependencyInjection\PhpArrayContainer->createService() (Line: 179)
Drupal\Component\DependencyInjection\Container->get() (Line: 226)
Drupal\Component\DependencyInjection\PhpArrayContainer->resolveServicesAndParameters() (Line: 60)
Drupal\Component\DependencyInjection\PhpArrayContainer->createService() (Line: 179)
Drupal\Component\DependencyInjection\Container->get() (Line: 576)
Drupal\Core\DrupalKernel->getCachedContainerDefinition() (Line: 966)
Drupal\Core\DrupalKernel->initializeContainer() (Line: 515)
Drupal\Core\DrupalKernel->boot() (Line: 739)
Drupal\Core\DrupalKernel->handle() (Line: 19)
Deprecated function: Constant PDO::MYSQL_ATTR_MULTI_STATEMENTS is deprecated since 8.5, use Pdo\Mysql::ATTR_MULTI_STATEMENTS instead in Drupal\mysql\Driver\Database\mysql\Connection::open() (line 148 of core/modules/mysql/src/Driver/Database/mysql/Connection.php).
Drupal\mysql\Driver\Database\mysql\Connection::open() (Line: 460)
Drupal\Core\Database\Database::openConnection() (Line: 191)
Drupal\Core\Database\Database::getConnection()
call_user_func_array() (Line: 77)
Drupal\Component\DependencyInjection\PhpArrayContainer->createService() (Line: 179)
Drupal\Component\DependencyInjection\Container->get() (Line: 226)
Drupal\Component\DependencyInjection\PhpArrayContainer->resolveServicesAndParameters() (Line: 60)
Drupal\Component\DependencyInjection\PhpArrayContainer->createService() (Line: 179)
Drupal\Component\DependencyInjection\Container->get() (Line: 576)
Drupal\Core\DrupalKernel->getCachedContainerDefinition() (Line: 966)
Drupal\Core\DrupalKernel->initializeContainer() (Line: 515)
Drupal\Core\DrupalKernel->boot() (Line: 739)
Drupal\Core\DrupalKernel->handle() (Line: 19)
Hinweispflicht des Steuerberaters bei Insolvenzreife - BGH verschärft Haftung   | Martini Mogg Vogt, Rechtsanwälte Koblenz

E-Mail Verschlüsselung

+49 261 - 88 44 66  /  kanzlei@mmv-recht.de

Hinweispflicht des Steuerberaters bei Insolvenzreife - BGH verschärft Haftung  

Bislang traf den Steuerberater nach der Rechtsprechung des Bundesgerichtshofs im Rahmen eines allgemeinen steuerrechtlichen Mandats keine Pflicht, auf möglicherweise bestehende Insolvenzgründe hinzuweisen, und zwar selbst dann nicht, wenn entsprechende Anhaltspunkte offenkundig waren. 

Die Rechtsprechungsänderung dürfte weitreichende Auswirkungen auf die Betreuung von Mandanten haben, die sich in einer wirtschaftlich schwierigen Situation befinden.  

Dr. Arne Löser, Fachanwalt für Insolvenzrecht, Fachanwalt für Handels- und Gesellschaftsrecht